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HORWICH v. COMMISSIONER

Docket No. 16183-89.

62 T.C.M. 797 (1991)

T.C. Memo. 1991-465

Willard D. Horwich and Deloris N. Horwich v. Commissioner.

United States Tax Court.

Filed September 24, 1991.

Attorney(s) appearing for the Case

Willard D. Horwich, pro se. Howard S. Levy, for the respondent.

Memorandum Opinion

WRIGHT, Judge:

Respondent determined a deficiency in petitioners' Federal individual income tax for 1985 in the amount of $10,688, an addition to tax pursuant to section 6653(a)(1)1 in the amount of $534, an addition to tax pursuant to section 6653(a)(2) in the amount of 50 percent of the interest due on $10,688, and an addition to tax pursuant to section 6661(a) in the amount of $2,672 for a substantial understatement...

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